<!DOCTYPE html>
<html lang="en">

<head>
    <meta charset="UTF-8" />
    <meta http-equiv="X-UA-Compatible" content="IE=edge" />
    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
    <title>Document</title>
    <style>
        * {
            margin: 0;
            padding: 0;
        }
        
        .spec p {
            transform: rotateX(30deg);
        }
        
        .spec {
            width: 202px;
            height: 202px;
            border: 1px solid;
            margin: 0 auto;
            /* 必须设置perspective属性(透视强度) */
            perspective: 200px;
        }
        
        p {
            width: 200px;
            height: 200px;
            border: 1px solid;
            background-color: orange;
        }
    </style>
</head>

<body>
    <div class="spec">
        <p></p>
    </div>
</body>

</html>